Welling Evangelical Free Church
Report and Accounts Year ended 30 September 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
Welling Evangelical Free Church
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ADDRESS FOR CORRESPONDENCE Welling Evangelical Free Church Upper Wickham Lane Welling DA16 3AQ GOVERNING DOCUMENT Constitution dated 25 April 2021 CHARITY REGISTRATION NUMBER 1194415 TRUSTEES RESPONSIBLE FOR Tarl Benjamin Reeves (resigned 3 August 2025) MANAGING THE CHARITY Justin Dallas Rhoades Richard Michael White Emmanuel Oluwatosin Akinyosoye Armand Michael Nejand (resigned 9 February 2026) Jonathan William Gardner (resigned 12 February 2026) Martin Parsons (appointed 20 April 2025) Bourgeois Joseph Kala (appointed 8 March 2026) INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts
Page 1
Welling Evangelical Free Church
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 30 September 2025.
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
a) the advancement of the Christian faith in accordance with the Basis of Faith, primarily, but not exclusively, within Welling, Kent and the surrounding neighbourhood;
b) to put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life;
provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the Church from time to time.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
a) the regular gathering for corporate worship of God
b) to practice of ordinances of the church, baptism and communion, as instituted by Jesus Christ c) to accurately teach the Word of God, the Bible, to all generations
d) to share the Gospel, the good news of Jesus Christ, with all who desire to learn about Him
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the year income increased by £78,401, to £195,393, and expenditure increased by £66,012, to £174,911. As a result the cash held by the charity increased by £20,482, to £120,845, of which £108,735 is unrestricted and can be used for any charitable purpose.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £50,000 (which equates to about 4 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £108,735 and the charity is complying with its reserves policy.
Page 2
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to church staff led by the church Eldership. New trustees are recruited and appointed by the existing trustees, by a majority vote.
Relationships with other charities and related parties
We are a part of the Fellowship of Independent Evangelical Churches(FIEC). The FIEC is a fellowship of Independent churches with members of the family across England, Scotland, and Wales. Its mission is to see those Independent churches working together with a big vision: to reach Britain for Christ.
Being part of FIEC links us to a growing number of Independent evangelical churches, and there are now more than 50,000 people who are part of churches affiliated with FIEC.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Justin Rhoades
………………………………………………………..Justin Rhoades (Jul 9, 2026 08:27:23 CDT) Justin Rhoades
Jul 9, 2026 Date:_____
Page 3
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
Welling Evangelical Free Church
I report to the trustees on my examination of the accounts of Welling Evangelical Free Church ('the charity') for the year ended 30 September 2025 on pages 5 to 8 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sarah Crispin Sarah Crispin (Jul 9, 2026 15:20:51 GMT+1) Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Jul 9, 2026
Page 4
Welling Evangelical Free Church
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Funds | |||||||
|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | ||||||
| Funds | Funds | Funds | 2025 | 2024 | ||||
| Notes | £ | £ | £ | £ | £ | |||
| Income receipts | ||||||||
| Donations | 109,778 | - | 31,629 | 141,407 | 106,457 | |||
| Gift aid receipts | 51,980 | - | - | 51,980 | 7,299 | |||
| Rental income | - | - | - | 1,400 | ||||
| Interest income | 2,006 | - | - | 2,006 | 1,836 | |||
| Total receipts | 163,764 | - | 31,629 | 195,393 | 116,992 | |||
| Payments | ||||||||
| Payments in relation to activities undertaken directly |
charitable | 2 | 139,173 | - | 17,417 | 156,590 | 98,348 | |
| Grants paid in relation to charitable activities undertaken by others |
3 | 12,316 | - | 6,005 | 18,321 | 10,551 | ||
| Total payments | 151,489 | - | 23,422 | 174,911 | 108,899 | |||
| Net of receipts / (payments) before | 12,275 | - | 8,207 | 20,482 | 8,093 | |||
| Transfers between funds | 5 | (1,493) | - | 1,493 | - | - | ||
| Net movement in funds | 10,782 | - | 9,700 | 20,482 | 8,093 | |||
| Cash funds as at last year end | 97,953 | - | 2,410 | 100,363 | 92,270 | |||
| Cash funds at this year end | A | 108,735 | - | 12,110 | 120,845 | 100,363 |
The notes on pages 7 - 8 form part of these accounts.
Page 5
Welling Evangelical Free Church
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Notes A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity Insurance paid in advance C Liabilities Falling due within one year Fee for Independent Examination D Assets retained for charity's own use Church Building Youth building Music and PA equipment Computers, IT and other equipment |
General Designated funds funds £ £ 108,735 - 108,735 - 9,274 - 2,107 - 11,382 - 1,140 - 1,140 - Unrestricted Funds |
Restricted funds £ 12,110 12,110 1,548 - 1,548 - - |
2025 £ 120,845 120,845 10,822 2,107 12,929 1,140 1,140 Cost £ - 39,000 28,454 8,589 76,043 |
2024 £ |
|---|---|---|---|---|
| 100,363 | ||||
| 100,363 | ||||
| 40,772 2,063 |
||||
| 42,835 | ||||
| 1,260 | ||||
| 1,260 | ||||
| Insurance value £ |
||||
| 1,785,000 - - - |
||||
| 1,785,000 |
The trustees have used insurance value for the Church Building as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values. All other assets are shown at cost.
E Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
Justin Rhoades _____Justin RhoadesJustin Rhoades (Jul 9, 2026 08:27:23 CDT)
Jul 9, 2026 Date:_____
The notes on pages 7 - 8 form part of these accounts.
Page 6
Welling Evangelical Free Church
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| Unrestricted Fun General funds £ 2 Payments in relation to charitable activities undertaken directly Staff & intern costs 93,290 Building 3,348 Equipment 1,589 FIEC 2,580 Hospitality 4,450 Kids/Teens 2,116 Marketing 1,325 Men/Women 2,355 Missions 563 Outreach/Evangelism 2,409 Pastoral 4,330 Administration 7,497 Sundries - Utilities 10,922 Legal & Professional 2,400 139,173 |
ds Designated funds £ - - - - - - - - - - - - - - - - |
Restricted Funds £ - 3,074 - - - 14,343 - - - - - - - - - 17,417 |
Total 2025 £ 93,290 6,422 1,589 2,580 4,450 16,459 1,325 2,355 563 2,409 4,330 7,497 - 10,922 2,400 156,590 |
Total 2024 £ |
|---|---|---|---|---|
| 40,355 10,367 4,989 2,232 3,197 11,405 1,480 2,507 - 3,524 3,163 4,980 20 10,129 - |
||||
| 98,348 |
| 3 Grants paid in relation to charitable activities undertaken by Grants for: Hope Community Church Mission New Life Church Catford Mission Other small grants to organisations Mission Our God Given Mission Mission Grants to individuals Hardship Grants to individuals Mission |
others - 1,405 - 1,190 3,177 6,544 12,316 |
- - - - - - - |
- 3,595 - 2,410 - - 6,005 |
- 5,000 - 3,600 3,177 6,544 18,321 |
4,000 - 1,000 - 691 4,860 |
|---|---|---|---|---|---|
| 10,551 |
4 Transactions with related parties
During the year, Jonathan Gardner, trustee, received total employment benefits of £36,724 (2024: £13,443) for his role as the associate pastor of the church, and not for serving as a trustee. Rachel Rhoades, who is closely related to Justin Rhoades, a trustee, received total employment benefits of £50,768 (2024: £24,532) for her role of Church Manager.
Page 7
Welling Evangelical Free Church
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5 Movement of funds
| vement of funds | |||||
|---|---|---|---|---|---|
| General funds Restricted funds : Kids Building Mission fund Our God Given Mission/On Mission Youth camp Total funds |
Opening balance £ 97,953 - - 2,410 - 2,410 100,363 |
Receipts £ 163,764 13,533 5,247 - 12,850 31,629 195,393 |
Payments £ (151,489) (3,074) (3,595) (2,410) (14,343) (23,422) (174,911) |
Transfers £ (1,493) - - - 1,493 1,493 - |
Closing balance £ 108,735 |
| 10,459 1,652 - - |
|||||
| 12,110 | |||||
| 120,845 |
The Kids Building fund represents all money given specifically for the kids building and expenses related to getting this building. The Mission fund represents money raised towards grants for mission work. Our God Given Mission/On Mission fund relates to money raised for Our God Given Mission attendees requiring financial support for the retreat. The Youth camp fund was for a youth camp that took place in July 2025.
Page 8